MANON CHAMPREDON: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MANON CHAMPREDON
Largest movements
- Cash +€43,327
up €43,327 (+106%), from €40,867 to €84,193
mainly Net result for the year (+€45,150) and Depreciation (+€6,874)
- Receivables within one year +€10,164
new in 2025: €10,164
- Tangible fixed assets -€6,874
down €6,874 (-64.5%), from €10,650 to €3,776
- Profit (loss) carried forward +€45,150
up €45,150, from -€28,545 to €16,606
- Tax, wage and social debts +€2,267
up €2,267 (+72.2%), from €3,141 to €5,408
- Trade debts -€1,898
down €1,898 (-56.9%), from €3,337 to €1,440
- Other debts +€1,652
up €1,652 (+2.3%), from €71,686 to €73,338
- Gross operating margin +€66,294
up €66,294, from -€13,650 to €52,644
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,619 | €99,791 | +€47,172 | +89.6% |
| Fixed assets | 21/28 | €10,727 | €3,853 | -€6,874 | -64.1% |
| Tangible fixed assets | 22/27 | €10,650 | €3,776 | -€6,874 | -64.5% |
| Furniture and vehicles | 24 | €10,650 | €3,776 | -€6,874 | -64.5% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €41,892 | €95,938 | +€54,045 | +129% |
| Amounts receivable within one year | 40/41 | - | €10,164 | +€10,164 | |
| Trade receivables | 40 | - | €10,164 | +€10,164 | |
| Cash at bank and in hand | 54/58 | €40,867 | €84,193 | +€43,327 | +106% |
| Deferred charges and accrued income | 490/1 | €1,025 | €1,580 | +€555 | +54.1% |
| Total equity and liabilities | 10/49 | €52,619 | €99,791 | +€47,172 | +89.6% |
| Equity | 10/15 | -€25,545 | €19,606 | +€45,150 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,545 | €16,606 | +€45,150 | |
| Amounts payable | 17/49 | €78,164 | €80,185 | +€2,022 | +2.6% |
| Amounts payable within one year | 42/48 | €78,164 | €80,185 | +€2,022 | +2.6% |
| Trade debts | 44 | €3,337 | €1,440 | -€1,898 | -56.9% |
| Suppliers | 440/4 | €3,337 | €1,440 | -€1,898 | -56.9% |
| Taxes, remuneration and social security | 45 | €3,141 | €5,408 | +€2,267 | +72.2% |
| Taxes | 450/3 | €3,141 | €5,408 | +€2,267 | +72.2% |
| Other amounts payable | 47/48 | €71,686 | €73,338 | +€1,652 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,270 | €6,874 | -€396 | -5.5% |
| Other operating charges | 640/8 | - | €301 | +€301 | |
| Gross operating margin | 9900 | -€13,650 | €52,644 | +€66,294 | |
| Operating profit (loss) | 9901 | -€20,921 | €45,469 | +€66,390 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €96 | €169 | +€73 | +75.9% |
| Recurring financial charges | 65 | €96 | €169 | +€73 | +75.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,017 | €45,308 | +€66,325 | |
| Income taxes | 67/77 | €160 | €158 | -€2 | -1.5% |
| Profit (loss) for the period | 9904 | -€21,177 | €45,150 | +€66,327 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,177 | €45,150 | +€66,327 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.